2024-07-01T15:09:35-05:00 2023-12-31 141745230 LUTZ SELIG & ZERONDA CPAS LLP 33 CENTURY HILL DRIVE LATHAM NY 121102113 990 2023-01-01 141579920 NORTH QUEENSBURY VOLUNTEER FIRE CO INC NORT 5186569614 PO BOX 61 CLEVERDALE NY 12820 TIMOTHY COLLINS TREASURER 5186569614 2024-06-25 1 TIMOTHY COLLINS 999009999 0 MARY E MACKRELL CPA P01864652 5187837200 2024-06-25 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z TODD MAHONY PO BOX 61 CLEVERDALE NY 12820 503262 0 X HTTP://WWW.NORTHQUEENSBURYFIRE.ORG X 1948 NY FIRE PROTECTION 10 10 0 0 0 0 0 113360 384336 386120 81 2536 0 1246 384417 503262 0 0 0 0 19600 19600 0 0 0 385369 459360 404969 478960 -20552 24302 1253273 1466074 0 102125 1253273 1363949 FIRE PROTECTION 0 0 338348 387366 PROVIDED FIRE PROTECTION AND EDUCATION TO THE LOCAL COMMUNITY. 338348 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X TIMOTHY COLLINS 5186569614 2663 ROUTE 9L CLEVERDALE NY 12820 X DAN DAVIES DIRECTOR 1.00 X 0 0 0 GREG FRANCE DIRECTOR 1.00 X 0 0 0 FRED MCKINNEY DIRECTOR 1.00 X 0 0 0 DAVE NOWAK DIRECTOR 1.00 X 0 0 0 DAVE WILCOX DIRECTOR 1.00 X 0 0 0 TODD MAHONY PRESIDENT 1.00 X X 0 0 0 STEVE AIELLO SECRETARY 1.00 X X 0 0 0 TIMOTHY COLLINS TREASURER 1.00 X X 0 0 0 LISA MUNZENMAIER VICE PRESIDENT 2.50 X X 0 0 0 0 0 0 0 0 0 0 0 113360 113360 TOWN CONTRACT 624200 347000 347000 SERVICE AWARD 624200 19600 19600 FOREIGN FIRE PAYMENT 624200 19520 19520 386120 2536 2536 INSURANCE CLAIM 624200 1246 1246 1246 503262 387366 0 2536 X 19600 19600 3042 3042 15687 152 15535 16968 10181 6787 2125 2125 128677 100028 28649 34850 20910 13940 REPAIRS AND MAINTENANCE 94947 64946 30001 FIRE FIGHTING EQUIPMENT 54632 54632 VEHICLE EXPENSE 32545 32545 REFRESHMENTS 20299 20299 55588 33229 22359 478960 338348 140612 0 103530 4449 173097 71763 4060 5340138 3950276 972586 1389862 1253273 1466074 2125 100000 0 102125 X 1086806 1363949 166467 0 1253273 1363949 1253273 1466074 X 24302 86374 X 0 0 0 X 383200 381095 385599 384336 499480 2033710 383200 381095 385599 384336 499480 2033710 2033710 66 66 61 81 2536 2810 1892 7155 1246 10293 2046813 36800 0.99360 0.99220 X 160000 160000 1681669 1260879 420790 31241 31241 0 3467228 2658156 809072 1389862 X 503262 0 503262 0 503262 478960 0 478960 0 478960 PART X, LINE 2: THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION IS MADE FOR CURRENT OR DEFERRED TAX EXPENSES. THE COMPANY USES THE SAME ACCOUNTING METHODS FOR INCOME TAX AND FINANCIAL REPORTING. ACCOUNTING STANDARDS PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THESE STANDARDS ALSO PROVIDE GUIDANCE ON DE-RECOGNITION OF TAX BENEFITS, CLASSIFICATION ON THE STATEMENT OF FINANCIAL POSITION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. THE COMPANY EVALUATES ANY UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DETERMINE UNCERTAIN POSITIONS, IF ANY, ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES, IF INCURRED. THE COMPANY IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS PRIOR TO FISCAL YEAR ENDING DECEMBER 31, 2020. ADDITIONAL INFORMATION THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740, INCOME TAXES, THE TAX STATUS OF TAX-EXEMPT ENTITIES IS AN UNCERTAIN TAX POSITION, SINCE EVENTS COULD POTENTIALLY OCCUR THAT COULD JEOPARDIZE TAX-EXEMPT STATUS. MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY EVENTS THAT COULD JEOPARDIZE THE TAX-EXEMPT STATUS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, FOR UNCERTAIN INCOME TAX POSITIONS. PART X LINE 2 THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ENTITY IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR TAX YEARS PRIOR TO 2015. FORM 990, PART VI, SECTION A, LINE 6 NORTH QUEENSBURY VOLUNTEER FIRE CO., INC'S VOLUNTEERS ARE ALL MEMBERS VOTED INTO THE COMPANY. THE CATEGORIES OF VOLUNTEERS INCLUDE ACTIVE, NON-ACTIVE, HONORARY, AND LIFE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE AND LIFE MEMBERS VOTE FOR THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B TAX RETURNS ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SIGNATURE AND SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS PAYMENTS TO MEMBERS FOR SERVICES OR GOODS PROVIDED TO THE FIRE COMPANY. ANY AND ALL OF THESE PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS. A LIST OF MEMBERS WHO ARE USUALLY INVOLVED IN THESE TRANSACTIONS HAS BEEN ESTABLISHED AND IS RETAINED IN THE FIRE COMPANY'S RECORDS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E BANQUETS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,069. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,069. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 14,208. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,208. MARINE EXPENSE: PROGRAM SERVICE EXPENSES 6,522. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,522. TRAINING AND EDUCATION: PROGRAM SERVICE EXPENSES 5,128. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,128. MEMBER PHYSICALS: PROGRAM SERVICE EXPENSES 5,080. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,080. TELEPHONE: PROGRAM SERVICE EXPENSES 1,859. MANAGEMENT AND GENERAL EXPENSES 1,240. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,099. INSPECTIONS: PROGRAM SERVICE EXPENSES 236. MANAGEMENT AND GENERAL EXPENSES 1,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,286. FIRE POLICE: PROGRAM SERVICE EXPENSES 196. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 196. FORM 990, PART XI, LINE 9: BUILDING AND IMPROVEMENTS TRANSFERRED FROM NORTH QUEENSBURY RESCUE SQUAD 86,374. NORTH QUEENSBURY FIREFIGHTER SERVICE PO BOX 61 CLEVERDALE NY 12820 262330021 TO SUPPORT, ASSIST FIRE COMPANY NY 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0